CA Study Notes (Inter, Final & Foundation)
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19. Dividend is normally paid on face value. It can be paid on paid up value only if authorised by AOA.
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Dividend 18. After declaration of dividend, dividend can be revoked due to operation of law
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Dividend 17. Section 8 company can declare interim dividend but not final dividend
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Dividend 16. Balance in reserve after withdrawal must be minimum
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Dividend 7. BOD OF profitable company decided to not declare equity dividend
